The Skola

Nonprofit profile at a glance

EIN
882649209
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Whitefish, MT, USA
Phone
4068711524
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Primary, Elementary Schools

Official website

Reported finances

Revenue
$1,008,253
Expenses
$1,143,344
Assets
$3,734,142
Liabilities
$772,068

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

People named in this filing

  • JAYSON PETERS (CHAIR)
  • LAUREN JARROLD (SECRETARY)
  • HEATHER COLES (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We help students develop relationships inside and out, form healthy learning habits using the best academic research, and build connections in town and beyond where students feel responsible for their purpose and place.

What it reported doing in 2024

We are changing the culture of learning by pairing what to know with how we grow over the last year the skola has continued to grow through meaningful community connection and fundraising momentum. Thanks to the generous donation of our new campus in june, our school community came together at the end of 2024, raising over 200,000 to support essential improvements and bring our programming together on one site. We engaged in strategic conversations with the whitefish community foundation to prepare for applying for granted funds and participating in their annual community challenge event. In addition, the skola has secured grant funding from numerous foundations over the past year as we expand our programs, and we continue to build strong relationships with funders who believe in our mission and vision. In january 2024 the skola secured approximately 140,000 in student scholarship organization (sso) funds to further strengthen our programs. These milestones reflect more than just financial progressthey represent the deepening support of families, friends, and partners who are helping us build something lasting. The skola was founded in 2021 to meet the community's growing need for an alternative educational model that emphasized project-based learning, outdoor exploration, and a strong connection to the local community. The school expanded from its scandinavian-inspired forest preschool, foxtail frskola, which began in 2018, building on a foundation of fostering play, curiosity, and a love for nature. The skola's mission is to cultivate a dynamic learning environment where children are empowered to explore their world, think critically, and develop a lifelong passion for learning. We use research-based curriculum and teachers work collaboratively to create projects that embed the learning into an experiential model. Place-based learning is at the core of our philosophy, immersing students in their local environment and cultivating a profound understanding of self and the interconnectedness of all things. For example, we have done academic projects connected to community nonprofits such as the humane society, the food bank, and the samaritan house. Through inquiry-based learning, students ask questions and seek answers amid the surrounding natural world and local community. We use a "driving question" for each project, followed by "need to know questions" in order to answer our larger driving question. For example, how can fire harm and help our community? By integrating hands-on projects, outdoor experiences, and a community-focused curriculum, the skola prepares students to become resilient, innovative, and compassionate contributors to society. The skola is in its fourth school year and has evolved and grown. In the first year, the school (then called lark skola) educated children from 1st and 2nd grade as a nonprofit entity. In its second year, it purchased a neighboring nature-based for-profit preschool, bringing these ages together under the current name, the skola, on three separate campus locations. In the third year, we received a donation of a 10-acre campus and have been able to bring all students on one campus. This year we have 95 students from preschool to 4th grade. We have a strong scholarship committee that is funded through private donations and grants. Currently over 23% of our students have scholarships, making sure all students have an opportunity for this education. Staff trainings happen frequently throughout the year to stay up-to-date on the latest research and to deepen understanding of our teaching models. And we are working to increase our pay for staff and/or offer more benefits, knowing the housing and cost demands in our community are high. Parent volunteers are present weekly to assist in maintaining the camps, bring their own expertise into the classroom, and assist the teachers as needed. We have many goals for our future, including adding 5th and 6th grade, accreditation, and continual communi

Operating model

Revenue model
Other-operating. 68% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.3%; rating input score 87
  • Program expense ratio: 77.1%; rating input score 77
  • Fundraising efficiency: $33.78 raised per $1 spent on fundraising; rating input score 71; 71st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -13.4%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 3.27; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 102.9% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 90.7% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 139.9% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 87.3% of revenue deployed · 77.1% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $882K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 14/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.